Give this a go.
<b>Excel 2007</b><table cellpadding="2.5px" rules="all" style=";background-color: #FFFFFF;border: 1px solid;border-collapse: collapse; border-color: #A6AAB6"><colgroup><col width="25px" style="background-color: #E0E0F0" /><col /><col /><col /><col /><col /></colgroup><thead><tr style=" background-color: #E0E0F0;text-align: center;color: #161120"><th></th><th>A</th><th>B</th><th>C</th><th>D</th><th>E</th></tr></thead><tbody><tr ><td style="color: #161120;text-align: center;">1</td><td style="border-top: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">Billing Date</td><td style="border-top: 1px solid black;background-color: #FFFFFF;;">Hrs/Amt</td><td style="border-top: 1px solid black;background-color: #FFFFFF;;">Call Type</td><td style="border-top: 1px solid black;background-color: #FFFFFF;;">Client ID</td><td style="border-top: 1px solid black;background-color: #FFFFFF;;">billing Hrs/Amt</td></tr><tr ><td style="color: #161120;text-align: center;">2</td><td style="text-align: right;background-color: #FF0000;;">01/01/11</td><td style="text-align: right;background-color: #FF0000;;">1</td><td style="background-color: #FF0000;;">Error</td><td style="text-align: right;background-color: #FF0000;;">5</td><td style="background-color: #FF0000;;">No Entries Found</td></tr><tr ><td style="color: #161120;text-align: center;">3</td><td style="text-align: right;background-color: #FF0000;;">02/01/11</td><td style="text-align: right;background-color: #FF0000;;">2</td><td style="background-color: #FF0000;;">Password</td><td style="text-align: right;background-color: #FF0000;;">10</td><td style="background-color: #FF0000;;">No Entries Found</td></tr><tr ><td style="color: #161120;text-align: center;">4</td><td style="text-align: right;background-color: #FF0000;;">03/01/11</td><td style="text-align: right;background-color: #FF0000;;">3</td><td style="background-color: #FF0000;;">Password</td><td style="text-align: right;background-color: #FF0000;;">15</td><td style="background-color: #FF0000;;">No Entries Found</td></tr><tr ><td style="color: #161120;text-align: center;">5</td><td style="text-align: right;background-color: #FF0000;;">04/01/11</td><td style="text-align: right;background-color: #FF0000;;">4</td><td style="background-color: #FF0000;;">Stupidity</td><td style="text-align: right;background-color: #FF0000;;">20</td><td style="background-color: #FF0000;;">No Entries Found</td></tr><tr ><td style="color: #161120;text-align: center;">6</td><td style="text-align: right;border-bottom: 1px solid black;background-color: #FF0000;;">05/01/11</td><td style="text-align: right;border-bottom: 1px solid black;background-color: #FF0000;;">5</td><td style="border-bottom: 1px solid black;background-color: #FF0000;;">Random</td><td style="text-align: right;border-bottom: 1px solid black;background-color: #FF0000;;">25</td><td style="background-color: #FF0000;;">No Entries Found</td></tr><tr ><td style="color: #161120;text-align: center;">7</td><td style="text-align: right;border-top: 1px solid black;background-color: #FFFFFF;;">08/01/11</td><td style="text-align: right;border-top: 1px solid black;background-color: #FFFFFF;;">6</td><td style="border-top: 1px solid black;background-color: #FFFFFF;;">APC</td><td style="text-align: right;border-top: 1px solid black;background-color: #FFFFFF;;">1</td><td style="text-align: right;;">6</td></tr></tbody></table><p style="width:4.2em;font-weight:bold;margin:0;padding:0.2em 0.6em 0.2em 0.5em;border: 1px solid #A6AAB6;border-top:none;text-align: center;background-color: #E0E0F0;color: #161120">Payroll</p><br /><br /><table width="85%" cellpadding="2.5px" rules="all" style=";border: 2px solid black;border-collapse:collapse;padding: 0.4em;background-color: #FFFFFF" ><tr><td style="padding:6px" ><b>Worksheet Formulas</b><table cellpadding="2.5px" width="100%" rules="all" style="border: 1px solid;text-align:center;background-color: #FFFFFF;border-collapse: collapse; border-color: #A6AAB6"><thead><tr style=" background-color: #E0E0F0;color: #161120"><th width="10px">Cell</th><th style="text-align:left;padding-left:5px;">Formula</th></tr></thead><tbody><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">E2</th><td style="text-align:left">=IF(<font color="Blue">SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A2,Billing!$C$1:$C$4,Payroll!C2,Billing!$D$1:$D$4,Payroll!D2</font>)=0,"No Entries Found",SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A2,Billing!$C$1:$C$4,Payroll!C2,Billing!$D$1:$D$4,Payroll!D2</font>)</font>)</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">E3</th><td style="text-align:left">=IF(<font color="Blue">SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A3,Billing!$C$1:$C$4,Payroll!C3,Billing!$D$1:$D$4,Payroll!D3</font>)=0,"No Entries Found",SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A3,Billing!$C$1:$C$4,Payroll!C3,Billing!$D$1:$D$4,Payroll!D3</font>)</font>)</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">E4</th><td style="text-align:left">=IF(<font color="Blue">SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A4,Billing!$C$1:$C$4,Payroll!C4,Billing!$D$1:$D$4,Payroll!D4</font>)=0,"No Entries Found",SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A4,Billing!$C$1:$C$4,Payroll!C4,Billing!$D$1:$D$4,Payroll!D4</font>)</font>)</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">E5</th><td style="text-align:left">=IF(<font color="Blue">SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A5,Billing!$C$1:$C$4,Payroll!C5,Billing!$D$1:$D$4,Payroll!D5</font>)=0,"No Entries Found",SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A5,Billing!$C$1:$C$4,Payroll!C5,Billing!$D$1:$D$4,Payroll!D5</font>)</font>)</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">E6</th><td style="text-align:left">=IF(<font color="Blue">SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A6,Billing!$C$1:$C$4,Payroll!C6,Billing!$D$1:$D$4,Payroll!D6</font>)=0,"No Entries Found",SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A6,Billing!$C$1:$C$4,Payroll!C6,Billing!$D$1:$D$4,Payroll!D6</font>)</font>)</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">E7</th><td style="text-align:left">=IF(<font color="Blue">SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A7,Billing!$C$1:$C$4,Payroll!C7,Billing!$D$1:$D$4,Payroll!D7</font>)=0,"No Entries Found",SUMIFS(<font color="Red">Billing!$B$1:$B$4,Billing!$A$1:$A$4,Payroll!A7,Billing!$C$1:$C$4,Payroll!C7,Billing!$D$1:$D$4,Payroll!D7</font>)</font>)</td></tr></tbody></table></td></tr></table><br /><table width="85%" cellpadding="2.5px" rules="all" style=";border: 2px solid black;border-collapse:collapse;padding: 0.4em;background-color: #FFFFFF" ><tr><td style="padding:6px" ><b>Conditional Formatting Formulas</b><table cellpadding="2.5px" width="100%" rules="all" style="border: 1px solid;text-align:center;background-color: #FFFFFF;border-collapse: collapse; border-color: #A6AAB6"><thead><tr style=" background-color: #E0E0F0;color: #161120"><th width="10px">Refers To</th><th style="text-align:left">Formula</th></tr></thead><tbody><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">$A$2:$E$7</th><td style="text-align:left">=$B2<>$E2</td></tr></tbody></table></td></tr></table><br />
<b>Excel 2007</b><table cellpadding="2.5px" rules="all" style=";background-color: #FFFFFF;border: 1px solid;border-collapse: collapse; border-color: #A6AAB6"><colgroup><col width="25px" style="background-color: #E0E0F0" /><col /><col /><col /><col /><col /></colgroup><thead><tr style=" background-color: #E0E0F0;text-align: center;color: #161120"><th></th><th>A</th><th>B</th><th>C</th><th>D</th><th>E</th></tr></thead><tbody><tr ><td style="color: #161120;text-align: center;">1</td><td style="font-weight: bold;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">Billing Date</td><td style="font-weight: bold;text-align: center;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">Hrs/Amt</td><td style="font-weight: bold;text-align: center;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">Call Type</td><td style="font-weight: bold;text-align: center;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">Client ID</td><td style="font-weight: bold;text-align: center;border-right: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">Payroll Hrs/Amt</td></tr><tr ><td style="color: #161120;text-align: center;">2</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">08/01/11</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">1</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">APC</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;">1</td><td style="text-align: right;border-left: 1px solid black;;">6</td></tr><tr ><td style="color: #161120;text-align: center;">3</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">08/01/11</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">2</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">APC</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;">1</td><td style="text-align: right;border-left: 1px solid black;;">6</td></tr><tr ><td style="color: #161120;text-align: center;">4</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">08/01/11</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">3</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">APC</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-left: 1px solid black;background-color: #FFFFFF;;">1</td><td style="text-align: right;border-left: 1px solid black;;">6</td></tr><tr ><td style="color: #161120;text-align: center;">5</td><td style="text-align: right;background-color: #FF0000;;">40547</td><td style="text-align: right;background-color: #FF0000;;">3</td><td style="background-color: #FF0000;;">Stupidity</td><td style="text-align: right;background-color: #FF0000;;">20</td><td style="text-align: right;background-color: #FF0000;;">4</td></tr></tbody></table><p style="width:4.2em;font-weight:bold;margin:0;padding:0.2em 0.6em 0.2em 0.5em;border: 1px solid #A6AAB6;border-top:none;text-align: center;background-color: #E0E0F0;color: #161120">Billing</p><br /><br /><table width="85%" cellpadding="2.5px" rules="all" style=";border: 2px solid black;border-collapse:collapse;padding: 0.4em;background-color: #FFFFFF" ><tr><td style="padding:6px" ><b>Worksheet Formulas</b><table cellpadding="2.5px" width="100%" rules="all" style="border: 1px solid;text-align:center;background-color: #FFFFFF;border-collapse: collapse; border-color: #A6AAB6"><thead><tr style=" background-color: #E0E0F0;color: #161120"><th width="10px">Cell</th><th style="text-align:left;padding-left:5px;">Formula</th></tr></thead><tbody><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">E2</th><td style="text-align:left">=IF(<font color="Blue">SUMIFS(<font color="Red">Payroll!$B$1:$B$7,Payroll!$A$1:$A$7,Billing!A2,Payroll!$C$1:$C$7,Billing!C2,Payroll!$D$1:$D$7,Billing!D2</font>)=0,"No Entries Found",SUMIFS(<font color="Red">Payroll!$B$1:$B$7,Payroll!$A$1:$A$7,Billing!A2,Payroll!$C$1:$C$7,Billing!C2,Payroll!$D$1:$D$7,Billing!D2</font>)</font>)</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">E3</th><td style="text-align:left">=IF(<font color="Blue">SUMIFS(<font color="Red">Payroll!$B$1:$B$7,Payroll!$A$1:$A$7,Billing!A3,Payroll!$C$1:$C$7,Billing!C3,Payroll!$D$1:$D$7,Billing!D3</font>)=0,"No Entries Found",SUMIFS(<font color="Red">Payroll!$B$1:$B$7,Payroll!$A$1:$A$7,Billing!A3,Payroll!$C$1:$C$7,Billing!C3,Payroll!$D$1:$D$7,Billing!D3</font>)</font>)</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">E4</th><td style="text-align:left">=IF(<font color="Blue">SUMIFS(<font color="Red">Payroll!$B$1:$B$7,Payroll!$A$1:$A$7,Billing!A4,Payroll!$C$1:$C$7,Billing!C4,Payroll!$D$1:$D$7,Billing!D4</font>)=0,"No Entries Found",SUMIFS(<font color="Red">Payroll!$B$1:$B$7,Payroll!$A$1:$A$7,Billing!A4,Payroll!$C$1:$C$7,Billing!C4,Payroll!$D$1:$D$7,Billing!D4</font>)</font>)</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">E5</th><td style="text-align:left">=IF(<font color="Blue">SUMIFS(<font color="Red">Payroll!$B$1:$B$7,Payroll!$A$1:$A$7,Billing!A5,Payroll!$C$1:$C$7,Billing!C5,Payroll!$D$1:$D$7,Billing!D5</font>)=0,"No Entries Found",SUMIFS(<font color="Red">Payroll!$B$1:$B$7,Payroll!$A$1:$A$7,Billing!A5,Payroll!$C$1:$C$7,Billing!C5,Payroll!$D$1:$D$7,Billing!D5</font>)</font>)</td></tr></tbody></table></td></tr></table><br /><table width="85%" cellpadding="2.5px" rules="all" style=";border: 2px solid black;border-collapse:collapse;padding: 0.4em;background-color: #FFFFFF" ><tr><td style="padding:6px" ><b>Conditional Formatting Formulas</b><table cellpadding="2.5px" width="100%" rules="all" style="border: 1px solid;text-align:center;background-color: #FFFFFF;border-collapse: collapse; border-color: #A6AAB6"><thead><tr style=" background-color: #E0E0F0;color: #161120"><th width="10px">Refers To</th><th style="text-align:left">Formula</th></tr></thead><tbody><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">$A$2:$E$5</th><td style="text-align:left">=SUMIFS(<font color="Blue">$B$2:$B$5,$A$2:$A$5,$A2,$C$2:$C$5,$C2,$D$2:$D$5,$D2</font>)<>$E2</td></tr></tbody></table></td></tr></table><br />